Evening star. [volume] (Washington, D.C.) 1854-1972, 1887-12-06

BOARD composed OF the very persons who have
tation upon the discretion OF the persons men,
toned In making such correction and equalization
Of TIE properly assessed below me
made by the assessors. over the assessment when
made, equaiized, and returned neither the Com
lumbla have any control, and IL remains Just as IL
comes from the hands OF the temporary assessors
later, there being no jur sdiction anywhere to
make any change either by way OF reduction or
increase. however reasonable and just it may be
that some such changes should be made.
the statutes provide that these general assess.
ments shall be made once in three years. 1t will
between any two PERIODS Of assessment, that is
for the term OF three years, the valuation Of real
property Ia the District Of Columbia must remain
the same, however great the change in that value
may be in the meantime. BY this system not only
is the Government deprived OF all advantage that
v Tues, but the citizens lose all chance Of having
any over-assessment corrected.
This method OF assessment Is In every way un.
suitable 10 the wants and interests OF large and
rapidly growing community. The Commissioners
could illustrate what they say in this respect very
contrast that is made apparent BY Comparing the
values OF property In several localities a. they
exist at this time with what they we're at the
evident remedy for this lies in such change In
the existing law as shall require assessments TO be
assessments when made Shall be at eli times sub
!ect 70 revision and correction, BY some author
ity appointed for that purpose, SO that the same
the public ana the property holder shall demand
During the past year the Commissioner have had
this whole matter In all its details under rious
70 bringing about just and proper changes, have
directed one OF their number TO prepare and sub
adapted 10 effect the ends In view. This win be
done at an early day In the session. with the hope
that some reform may be obtained without delay.
PERSONAL TAX.
,ho of
yearly and rapidly decreasing. The reports Of the
assessor Tor the last fiscal year and for 1879 80
and 80 treat OF the difficulty OF assessing and COL
Letting this TAX and the last report OF that Ofcer
contains comparative staten mt showing that
the receipts from this source are now so pr cent
less than In 1878, when the law was enacted.
this tax 10 longer to be reg ,rded as ma
teral source OF revenue the laws providing for its
assessment and collection should be amended
RECORD OF TRANSFERS.
The Commissioners beg leave to say in this con-
nection that they believe great beneflt would be
conferred upon the citizens of the District Of Co
lumbia who own real estate. and at the same time
upon the Government II some amendment were
made to the provision or the Revised statutes re-
lattng to theDistrict OF COlumbiasectiOn 144-hav.
Ing relation TO the record OF transfers and
the report OF those transfers made by the recorder
OF deeds AS 1t Is these transfers reported the
Office OF the assessor but once IN six months, and
must be manifest To any one tn II during the time
that elapses between the furnishing OF the reports
various transfers can be made by which the title
to the property viii be changed, and that confu-
sion will inevitably arise therefrom, detrimental
alike TO the interests OF the propertyh0lder and OF
the department of the District government having
In It's charge matters relating TO al estate. In
difficult some times TO know from the transfers as
reported who Is the ow ner and equally difficult TO
determine who was the owner when certain as
seSsmeatS were made. It Is true the property "a
ultimately liable, and the District is secure in
getting It's taxes as levied at sometime, but the
numerous questions that arise, the delays Incl
dent their antllStmpnr M mn a lima
or the officers OF the government but the titles to
real estate are perplexed and clOuded when there
an amendment to the section Of the Revised stat
utes referred TO which will require the recorder OF
deeds 20 report the transfers made in his Office
either daily OF weekly 10 tue assessor, and requr
Ing comparisons TO be made at stated times be-
tween the record Of transfers kept by The assessor
and the indexes OF the deeds recorded in the ONCE
SPECIAL ASSESSMENTS.
A brief account Of the origin Of the special as
sessments with which the Commissioners have to
do was given In their annual report TOR 1856
The amount Of old corporation assessments col.
lected during the year ended on the 80 h June
total 81, S32.S 50. The amount OF uncoiected as
sesSments for work done under contracts with the
board OF public works and extensions thereof was
on same date &422, 50417. Three hundred and
forty -one thousand six hundred and seventy-nye
dollars and SeventyO cents OF this amount bear
Ing interest at rate 10 percentum per annum since
Gates in possession OF the asurer OF the Untted
States security for the per cent certificates OF
sued by the territorial government
all col ectlons made on account OF said assess
ments are applied by that Ofl1cer. The amount OF
those 3 per cent certificates outstanding June 30,
1887, was $3.50 400 with accrued interest thereon
estimated at Si35,OO
80. the BE- r =, q the :4ss5o417, namely,
$50 49, with interest at 10 per cent since 1872
on an average is represented by lien certificates
held by private parties.
DRAWBACK CERTIFICATES.
The offcer in charge of special assessments also
reports the total amount Of drawback certificates
prepared to June 80 1887 as 1854 1877 90 OF which
s94 49, 46 have been issued and ST. 76l "A await
evidence OF ership. OF those issued S3Sl l3I 80
have been received In payment OF general taxes |
and $549, ASH % In payment OF special taxes.
OF INVALID SPECIAL AssEssMENrs |
Favorable action is recommended on the sugges- |
ton In the report or the officer in charge OF special
that the Commissioners be vested |
with authority TO rea5seSs for special improve |
mentS In all cases in which the courts have held
may no1 vnai tae were In
erly done and paid tor by the District.
since the expiration OF the past fiscal year many
applications have been made by holders OF liens
againsi property delinquent for special Improve
mrnt taxes and preliminary preparations for such
sales nave been Instituted.
COLLECTION or rAxRs
The collector reports collections and deposits in
the Treasury by him as follows:
Tax on real estate and improvements 81 621 45 o.
TAX on personally --.------...-...... 152, SI5SS
WdtcF Iunu 1876, 1Sl. Is
fehaitles 73,l955
Items. Observation-Disclosures. 279,2797l
2t323 262 70
Cncoiiected balances, real and D rs0naL Al O9r-
$50 AZ, since 1877, OF which $22, 80 con ,istinr
OF $l9S s65 realty tax and S332I6. n personally
tax, was arrearage for year ended June 80, 1857.
Much OF this apparent uncOilected balance Is as
stated In prior reports charged against property
1ect OF disput and property not liable for taxa
tion Tor various reasons but which has been car
ried on the assessment records from year to year.
until some Gefihite action for the ELIMINATION NJ
such redundant items Is taken